Court grants customs duty refund, petitioner entitled to Rs. 1,65,340.74 + interest if not refunded promptly.

The High Court at Calcutta allowed the application in a customs duty refund case. The petitioner is entitled to a refund of Rs. 1,65,340.74 and if not refunded within three weeks, interest at 12% per annum will apply. Customs authorities must issue a wharf rent exemption certificate and the petitioner can also seek a refund for demurrage charges.

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The High Court at Calcutta allowed the application in Dinesh Kumar Neotia v. The Collector of Customs and Others. The petitioner is entitled to a refund of Rs. 1,65,340.74 paid as customs duty and demurrage charges. If not refunded within three weeks, interest at 12% per annum will apply. Customs authorities must issue a wharf rent exemption certificate. The petitioner can also seek a refund for demurrage charges.

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